# The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make amendments to Acts of Parliament and to the Ports (Northern Ireland) Order 1994 consequent upon the replacement of stamp duty in relation to land transactions by stamp duty land tax (“SDLT”) on 1st December 2003. SDLT is introduced by Part 4 of the Finance Act 2003.
Regulation 1 provides for the citation and commencement of these Regulations.
Regulation 2 provides for the Schedule to the Regulations to have effect. The Schedule contains amendments consequent on the introduction of SDLT.

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Source: https://www.legislation.gov.uk/uksi/2003/2867/note (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.